E way bill for exempted goods

[Ravikumar Doddi]

Issue of E way bill is exempted under rule 138 of CGST Rules annexure, where in Rice is exempt can paddy is also exempt both the hsn code is 1006.

[KASTURI SETHI]

Rice in husk paddy is covered under 1006.10. Paddy is agriculture produce. It was already covered. There was no dispute. There was a dispute regarding rice only which was clarified later on.

Extract from Rule 138

14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated -

(a) where the goods being transported are specified in Annexure;

95.

1904

Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki

[YAGAY andSUN]

We endorse the very view of Kasturi Sir.

AI Summary

Paddy Exempt from E-Way Bill Requirement Under Rule 138 of CGST Rules, Classified as Agricultural Produce A query was raised regarding the exemption of e-way bills for goods under the Goods and Services Tax (GST), specifically questioning whether paddy, like rice, is exempt under Rule 138 of the CGST Rules. Kasturi Sethi clarified that paddy, classified under HSN code 1006.10, is considered agricultural produce and is exempt, as was previously undisputed. The exemption applies to specific goods listed in the annexure, including various forms of rice. Yagay and Sun concurred with Kasturi Sethi's interpretation, supporting the view that paddy is exempt from requiring an e-way bill.